Research institution approval under income-tax provisions conditions donor deduction eligibility subject to accounting, audit and reporting compliance. The Institute of Research & Development under Gujarat Forensic Sciences University is approved under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, read with Rules 5C and 5E, from 1-4-2011 as a 'University, College or Other Institution', subject to conditions: use of sums for scientific research, research conducted by faculty or enrolled students, maintenance of separate research books, furnishing an auditor's report by the income-tax return due date, and a certified department-wise statement of donations and applications; approval may be withdrawn for specified non-compliance or cessation of genuine research.